The paper concludes that earned value method can be applied in the analysis of the total cost variance in land development and consolidation projects. 研究结论:挣值法可运用于土地开发整理工程成本偏差分析。
Disposition of standard cost variance 标准成本差异(CV)的处理
It is clear that labour cost variance arises due to the actual hours differing from the standard hours and the actual wage rate differing from the standard wage rate. 显而易见,劳务费用差异的产生是由于实际工时不等于标准工时,而实际工资率也不等于标准工资率所致。
When a cost variance occurs, the person in charge should examine the variance to determine the factors that may have caused it. 分析成本差异(CV),分析的人员应弄清楚差异是什么因素导致的。
Service department allocated cost variance 辅助部门费用摊配差异;辅助生产部门费用分配差异